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Relief from Business Rates

New for 2014/15 - Retail Relief

 
The Government announced in the autumn statement on 5 December 2013
that a new relief from rates of up to £1,000 for retail properties with a rateable 
value of under £50,000 may be awarded to most types of retail property, as well as restaurants, cafes and pubs, for 2014/15 to 2015/16. Further information can be found on the attached guidelines. This relief will be added to your 2014/15 account where applicable.
 
If it is not shown on your account and you think that you may qualify please contact us immediately.

Charities 

Registered charities which use premises for charitable purposes are generally entitled to 80 per cent relief. This includes shops, provided the goods sold are wholly or mainly donated.

 
Where a property is owned by or let to a charity and currently empty zero rates apply provided that the next intended use is for the purposes of the charity.

In certain circumstances additional relief can be granted to charities - see the guidelines for discretionary relief within the Documents section of this page.

Application forms can be downloaded below.

Community Amateur Sports Clubs - (CASC)

Sports clubs which are registered as Community Amateur Sports clubs with HM Revenue and Customs qualify for 80 per cent relief. Further details can be found on their website or by writing to HMRC Charities, Sports Club Unit, St John's House, Bootle, Merseyside L69 9BB.
In certain circumstances additional relief can be granted to CASCs - see the guidelines for discretionary relief below.

Application forms can be downloaded from the Documents section.

Relief for not for profit organisations

Discretionary relief may be awarded to certain other non-profit-making bodies, e.g. sports clubs, social enterprises and community associations. Although each application is considered on its own merits, the Council has agreed a set of guidelines to ensure consistency. These can be downloaded below together with an application form.

Relief for properties in the Aire Valley Enterprise Zone

Relief from rates of up to £55,000 per year is available to businesses located in the Aire Valley Enterprise Zone before 1 April 2015. The relief is available for five years. A map showing the extent of the zone can be downloaded from the Documents section.

Why is my rateable value higher than my rent?

The current rateable value is intended to be an estimate of the annual rent that a property would have received at 1st April 2008.If rents have fallen since then because of the economic situation the rateable value will not necessarily be reduced as well. The next revaluation, effective from 1st April 2015, will be based on the rent passing as at 1st April 2013, so any reduction in rents will be reflected then. Further information on how the rateable value has been calculated is available on the Valuation Office website.

What rates relief is available in the Enterprise Zone?

Relief of up to approximately £55,000 per year is available for any business which locates in the Aire Valley Enterprise Zone before 1st April 2015. The relief can be awarded for up to five years. Relief from rates is considered to be State Aid and is subject to the on such aid (currently 200,000 Euros over a three year period. For further information contact the Business Rates team.

What services do I receive in return for paying my Business Rates?

​Your rates are not a payment for specific services but are a contribution from businesses towards all of the services provided by the Council for the community, such as local transport, education and housing, all of which indirectly benefit businesses in the area.

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